Subject: File No. S7-10-22
From: David C Fischer

April 6, 2022

Contrary to popular belief, the climate science is well from settled, and even a number of experts, including former green activists, have established websites or written books demonstrating the absence of reliable evidence that a climate catastrophe will occur in this century or that an imminent need to mitigate GHGs exists. See, e.g., icsc-climate.com judithcurry.com www.lomborg.com wattsupwiththat.com Steven E. Koonin, Unsettled? Michael Shellenberger, Apocalypse Never. In deciding whether to adopt these proposed rules, the Commission should consider its experience with the Staff's Y2K guidance (which, at least, appeared to relate to future financial performance, as opposed to some investors' ideological pursuits).